Artikel 3 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 3 General Definitions 1 For the purposes of this Convention, unless the context otherwise requires: a) the term “a Contracting State” means the Netherlands or the Republic of Argentina, as the context requires; the term “Contracting States” means the Netherlands and the Republic of Argentina; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including the maritime areas adjacent to the coast of “the Netherlands”, to the extent to which the Netherlands may exercise sovereign rights or jurisdiction in those areas according to international law; c) the term “Argentina”, when used in a geographical sense, includes the maritime areas adjacent to the coast of Argentina, to the extent to which Argentina may exercise sovereign rights or jurisdiction in those areas according to international law; d) the term “person” includes an individual, a company and any other body of persons; e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term “national” means: 1. any individual possessing the nationality of a Contracting State; 2. any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i) the term “competent authority” means: 1. in the case of the Netherlands the Minister of Finance or his authorized representative; 2. in the case of Argentina, the Ministry of Economy and Works and Public Services, Secretariat of Finance (el Ministerio de Economía y Obras y Servicios Públicos, Secretaría de Hacienda). 2 As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.